Article 3.　The rates of sugar excise shall be as follows:

Article 4-(2).　In a case where a person who has offered the security under the provision of the proviso to the preceding Article fails to pay his tax within the term under the proviso to the same Article, the money offered as security shall be appropriated for the tax at once, or the security other than money shall be sold at public sale and shall be appropriated for the amount of tax and expenses for public sale;and/or the guarantor shall be made to pay the tax.

Article 4-(3).　In the case of the preceding Article, if the price of the security fall in short of the amount of tax and expenses for the public sale to be paid, the coercive collection shall be executed on other property of the taxpayer.

Article 5-(3).　The provisions of Article 4-(2) and Article 4-(3) shall apply mutatis mutandis to the case where the security is offered under the provision of Article 5 paragraph 2 and the excise is to be collected in accordance with the provision of Article 5 paragraph 3 or paragraph 2 of the preceding Article.

Article 12.　In a case where sugar, treacle or sugar water on which the sugar excise was imposed has been carried back or into the manufactory, if the Government has approved such carrying-out or carrying-in with respect to the kind and quantity thereof, the sugar exice shall not be collected, even if such sugar, treacle or sugar water is received again from the manufactory. The same shall also apply to a case where the sugar excise to be imposed on such sugar, treacle or sugar water as manufactured with the approval of the Government from sugar, treacle or sugar water as raw materials is equal to the sugar excise which was imposed on sugar, treacle or sugar water which was used as raw materials and where such sugar, treacle or sugar, water is again received. In case the excise to be imposed on sugar, treacle or sugar water which was manufactured, with the approval of the Government from sugar, treacle or sugar water on which the excise was once imposed exceeds the amount of excise on the sugar, treacle or sugar water as raw materials, the amount of excises equivalent to that exceeding portion shall be collected, when such sugar, treacle or sugar water as manufactured is received from the manufactory.

Article 16.　The provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply to a person who has committed the offence as provided for in Article 12-(4) to Article 14 inclusive;provided that this shall not apply with respect to the penal servitude in a case where the penal servitude or penal servitude and fine are imposed.